The Prioritization of Factors Effective on the Pricing of Accounting Information Quality in the Iran Capital Market by Analytic Hierarchy Process Method

recognizing the most important factors affecting the position of the accounting information in the capital market of Iran. For this purpose, we begin with classifying the factors affecting the accounting information quality by their origin of them.We applied the analytic hierarchy process (AHP) to prioritize four groups defined as the source of the factors along with their 21 sub-sets. The research findings showed that political and economic conditions of the country represent the most important factor affecting the process of accounting information quality pricing by investors. Besides, some of the most important factors affecting the pricing of accounting information quality were identified as follows: The factor of the general atmosphere of the capital market from the capital market conditions group, the factor of political events and ambiguity about the future from political and economic conditions group, the factor of fundamental features of the business unit from the business unit characteristics group, and the herd behavior factor from the group of behavioral patterns of investors.